This report analyses the implementation of the AEOI Standard in Antigua and Barbuda with respect to the requirements of the AEOI Terms of Reference. It assesses both the legal frameworks put in place to implement the AEOI Standard and the effectiveness of the implementation of the AEOI Standard in practice.
The methodology used for the peer reviews and that therefore underpins this report is outlined in Chapter 2.
Antigua and Barbuda’s legal framework implementing the AEOI Standard is in place but needs improvement in order to be fully consistent with the requirements of the AEOI Terms of Reference. While Antigua and Barbuda’s international legal framework to exchange the information with all of Antigua and Barbuda’s Interested Appropriate Partners (CR2) is consistent with the requirements, its domestic legislative framework requiring Reporting Financial Institutions to conduct the due diligence and reporting procedures (CR1) has deficiencies significant to the proper functioning of elements of the AEOI Standard. Most significantly, Financial Account is not defined in accordance with the AEOI Standard and there are no sanctions on Account Holders and Controlling Persons for the provision of false self-certifications.
Overall determination on the legal framework: In Place But Needs Improvement
Antigua and Barbuda’s implementation of the AEOI Standard is not compliant with the requirements of the AEOI Terms of Reference to ensure the effectiveness of the AEOI Standard in practice. While Antigua and Barbuda is partially compliant with respect to exchanging the information in an effective and timely manner (CR2), there are fundamental issues with respect to ensuring that Reporting Financial Institutions correctly conduct the due diligence and reporting procedures (CR1).
Overall rating in relation to the effectiveness in practice: Non-Compliant
Antigua and Barbuda commenced exchanges under the AEOI Standard in 2018.
In order to provide for Reporting Financial Institutions to collect and report the information to be exchanged, Antigua and Barbuda:
enacted the Automatic Exchange of Financial Account Information Act 2016 (No. 11 of 2016);
enacted the Automatic Exchange of Financial Account Information (Amendment) Act 2017 (No. 39 of 2017); and
introduced the Automatic Exchange of Financial Account Information Regulations 2017, (Statutory Instrument No. 18 of 2017).
Under this framework Reporting Financial Institutions were required to commence the due diligence procedures in relation to New Accounts from 1 January 2017. With respect to Preexisting Accounts, Reporting Financial Institutions were required to complete the due diligence procedures on High Value Individual Accounts by 31 December 2017 and on Lower Value Individual Accounts and Entity Accounts by 31 December 2018.
With respect to the exchange of information under the AEOI Standard, Antigua and Barbuda is a Party to the Convention on Mutual Administrative Assistance in Tax Matters and activated the associated CRS Multilateral Competent Authority Agreement in time for exchanges in 2018.
Table 1 sets out the number of Financial Institutions in Antigua and Barbuda that reported information on Financial Accounts in 2021 as defined in the AEOI Standard (essentially because they maintained Financial Accounts for Account Holders, or that were related to Controlling Persons, resident in a Reportable Jurisdiction). It also sets out the number of Financial Accounts that they reported in 2021. In this regard, it should be noted that Antigua and Barbuda requires the reporting of Financial Accounts based on a prescribed list of exchange partners and some accounts may be required to be reported more than once (e.g. jointly held accounts or accounts with multiple related Controlling Persons), which is reflected in the figures below. These figures provide key contextual information to the development and implementation of Antigua and Barbuda’s administrative compliance strategy, which is analysed in the subsequent sections of this report.
|
Number |
|
|---|---|
|
Financial Institutions reporting Financial Accounts in 2021 |
13 |
|
Financial Accounts reported in 2021 |
5 003 |
Table 2 sets out the number of exchange partners to which information was successfully sent by Antigua and Barbuda in the past few years (including where the necessary frameworks were in place, containing an obligation on Reporting Financial Institutions to report information, but no relevant Reportable Accounts were identified). These figures provide key contextual information in relation to Antigua and Barbuda’s exchanges in practice, which is also analysed in subsequent sections of this report.
|
2018 |
2019 |
2020 |
2021 |
|
|---|---|---|---|---|
|
Number of exchange partners to which information was successfully sent |
36 |
35 |
30 |
33 |
In order to provide for the effective implementation of the AEOI Standard, in Antigua and Barbuda:
the Inland Revenue Department (the tax authority) has the responsibility to ensure the effective implementation of the due diligence and reporting obligations by Reporting Financial Institutions and for exchanging the information with Antigua and Barbuda’s exchange partners, and has Memorandums of Understanding with other relevant authorities, including the supervisory authority for AML (Office of National Drug and Money Laundering Control Policy), the financial services regulatory authority and the registration authority for the domestic sector (Intellectual Property Office);
technical solutions necessary to receive and validate the information reported by Reporting Financial Institutions were put in place through an online portal; and
the Common Transmission System (CTS) is used for the exchange of the information, along with the associated file preparation and encryption requirements.
It should be noted that the review of Antigua and Barbuda’s legal frameworks implementing the AEOI Standard concluded with the determination that Antigua and Barbuda’s domestic legal framework is In Place But Needs Improvement and its international legal framework is In Place. This has been taken into account when reviewing the effectiveness of Antigua and Barbuda’s implementation of the AEOI Standard in practice.
The detailed findings and conclusions on the AEOI legal frameworks for Antigua and Barbuda are below, organised per Core Requirement (CR) and sub-requirement (SR), as extracted from the AEOI Terms of Reference (see Annex C).
Determination: In Place But Needs Improvement
Antigua and Barbuda’s domestic legislative framework is in place and contains most of the key aspects of the CRS and its Commentary requiring Reporting Financial Institutions to conduct the due diligence and reporting procedures, but it needs improvement in relation to the scope of Financial Accounts required to be reported (SR 1.2), the reporting requirements (SR 1.3) and the framework to enforce the requirements (SR 1.4). Most significantly, Financial Account is not defined in accordance with the requirements and there are no sanctions on Account Holders and Controlling Persons for the provision of false self-certifications.
SR 1.1 Jurisdictions should define the scope of Reporting Financial Institutions consistently with the CRS.
Findings:
Antigua and Barbuda has defined the scope of Reporting Financial Institutions in its domestic legislative framework in accordance with the CRS and its Commentary.
Recommendations:
No recommendations made.
SR 1.2 Jurisdictions should define the scope of Financial Accounts and Reportable Accounts consistently with the CRS and incorporate the due diligence procedures to identify them.
Findings:
Antigua and Barbuda has defined the scope of the Financial Accounts that are required to be reported in its domestic legislative framework and incorporated the due diligence procedures that must be applied to identify them in a manner that is largely consistent with the CRS and its Commentary. However, a deficiency has been identified. More specifically, Antigua and Barbuda’s domestic legislative framework omits several key details of the definition of Financial Account, which is material to the proper functioning of the AEOI Standard.
Recommendations:
Antigua and Barbuda should amend its domestic legislative framework to define Financial Account in accordance with the AEOI Standard, rather than defining it by exclusion as is currently the case (i.e. an account that is not (a) a retirement or pension account; (b) a non-retirement tax favoured account; (c) a term life insurance contract; (d) a estate account; (e) a depository account due to not-returned over payments and (g) a low risk excluded account).
SR 1.3 Jurisdictions should incorporate the reporting requirements contained in Section I of the CRS into their domestic legislative framework.
Findings:
Antigua and Barbuda has incorporated the reporting requirements in its domestic legislative framework in accordance with the CRS and its Commentary. While a deficiency has been identified with respect to the timing of the measurement of the balance of a Reportable Account, given the account is still required to be reported along with its balance, the deficiency is considered to be relatively minor and its impact not to be material.
Recommendations:
Antigua and Barbuda should amend its domestic legislative framework to specify that Reporting Financial Institutions should always report the balance or value of a Reportable Account as at the end of the calendar year.
SR 1.4 Jurisdictions should have a legislative framework in place that allows for the enforcement of the requirements of the CRS in practice.
Findings:
Antigua and Barbuda has a legislative framework in place to enforce the requirements in a manner that is largely consistent with the CRS and its Commentary. However, deficiencies have been identified. Most significantly, Antigua and Barbuda’s legislative framework does not impose sanctions for the provision of false self-certifications by Account Holders and Controlling Persons. This is a key element of the required enforcement framework and is therefore material to the proper functioning of the AEOI Standard.
Recommendations:
Antigua and Barbuda should amend its domestic legislative framework to include sanctions on Account Holders and Controlling Persons for providing false self-certifications.
Antigua and Barbuda should amend its domestic legislative framework to require Reporting Financial Institutions to maintain records of self-certifications for at least five years from the deadline to report the information, rather than five years from the date when an account is closed.
Determination: In Place
Antigua and Barbuda’s international legal framework to exchange the information is in place, is consistent with the Model CAA and its Commentary and provides for exchange with all of Antigua and Barbuda’s Interested Appropriate Partners (i.e. all jurisdictions that are interested in receiving information from Antigua and Barbuda and that meet the required standard in relation to confidentiality and data safeguards) (SRs 2.1 – 2.3).
SR 2.1 Jurisdictions should have exchange agreements in effect with all Interested Appropriate Partners that permit the automatic exchange of CRS information.
Findings:
Antigua and Barbuda has exchange agreements that permit the automatic exchange of CRS information in effect with all its Interested Appropriate Partners.
Recommendations:
No recommendations made.
SR 2.2 Such an exchange agreement should be put in place without undue delay, following the receipt of an expression of interest from an Interested Appropriate Partner.
Findings:
Antigua and Barbuda put in place its exchange agreements without undue delay.
Recommendations:
No recommendations made.
SR 2.3 Jurisdictions should ensure that the exchange agreements in effect provide for the exchange of information in accordance with the requirements of the Model CAA.
Findings:
Antigua and Barbuda’s exchange agreements provide for the exchange of information in accordance with the requirements of the Model CAA.
Recommendations:
No recommendations made.
Antigua and Barbuda has conducted remedial action and submitted legislative amendments to the Automatic Exchange of Financial Account Information Act 2016 as amended and the Automatic Exchange of Financial Account Information Regulations 2017, in accordance with the stated recommendations. Accordingly, the said amendments will be subjected to the Parliamentary process of debate and passage in 2020.
The detailed findings and conclusions in relation to effectiveness in practice of AEOI for Antigua and Barbuda are below, organised per Core Requirement (CR) and then per sub-requirement (SR) as extracted from the AEOI Terms of Reference (see Annex C).
Rating: Non-Compliant
Antigua and Barbuda’s implementation of the AEOI Standard is non-compliant with respect to ensuring that Reporting Financial Institutions are correctly conducting the due diligence and reporting procedures. More specifically, while Antigua and Barbuda is meeting expectations with respect to collaboration with its exchange partners to ensure effectiveness (SR 1.6), there are fundamental issues with respect to ensuring effectiveness in a domestic context, such as through having an effective administrative compliance framework and related procedures (SR 1.5). Antigua and Barbuda should continue its implementation process to ensure its effectiveness, including by addressing the recommendations made.
SR 1.5 Jurisdictions should ensure that in practice Reporting Financial Institutions identify the Financial Accounts they maintain, identify the Reportable Accounts among those Financial Accounts, as well as their Account Holders, and where relevant Controlling Persons, by correctly conducting the due diligence procedures and collect and report the required information with respect to each Reportable Account. This includes having in place:
an effective administrative compliance framework to ensure the effective implementation of, and compliance with, the CRS. This framework should:
be based on a strategy that facilitates compliance by Reporting Financial Institutions and which is informed by a risk assessment in respect of the effective implementation of the CRS that takes into account relevant information sources (including third party sources);
include procedures to ensure that Financial Institutions correctly apply the definitions of Reporting Financial Institutions and Non-Reporting Financial Institutions;
include procedures to periodically verify Reporting Financial Institutions’ compliance, conducted by authorities that have adequate powers with respect to the reviewed Reporting Financial Institutions, with procedures to access the records they maintain; and
effective procedures to ensure that Financial Institutions, persons or intermediaries do not circumvent the due diligence and reporting procedures;
effective enforcement mechanisms to address non-compliance by Reporting Financial Institutions;
strong measures to ensure that valid self-certifications are always obtained for New Accounts;
effective procedures to ensure that each, or each type of, jurisdiction-specific Non-Reporting Financial Institution and Excluded Account continue to present a low risk of being used to evade tax; and
effective procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported in order to establish the reasons why such information is being reported.
Findings:
In order to ensure that Reporting Financial Institutions correctly conduct the due diligence and reporting procedures, Antigua and Barbuda implemented some of the requirements in accordance with expectations. However, fundamental issues were identified. The key findings were as follows:
Antigua and Barbuda is in the process of further developing its compliance strategy and risk assessment, and intends to keep them under review to ensure its effectiveness on an ongoing basis. However, Antigua and Barbuda has not carried out a risk assessment that took into account a range of relevant information sources. Furthermore, Antigua and Barbuda’s planned activities to ensure that Reporting Financial Institutions correctly apply the requirements of the AEOI Standard where these requirements are only included in Antigua and Barbuda’s non-binding guidance should be implemented and further built upon. There does not appear to be activity undertaken to ensure that the interaction between Antigua and Barbuda’s AEOI and AML frameworks always results in reporting in accordance with the AEOI Standard.
Antigua and Barbuda maintains a list of Reporting Financial Institutions based on the internal database maintained by the Inland Revenue Department for the purposes of Corporation Tax. The information sources used could be expanded, particularly with respect to non-regulated entities that are Financial Institutions for the purposes of the AEOI Standard. There are plans for the verification of the status of Financial Institutions based on an annual AEOI CRS Compliance Form. Antigua and Barbuda also intends to keep its understanding of its Financial Institution population up to date on a routine basis.
The institution responsible for implementing Antigua and Barbuda’s compliance strategy appears to have the necessary powers to discharge its functions. With respect to resourcing, Antigua and Barbuda has not assigned dedicated full time staff to monitor and ensure compliance by Reporting Financial Institutions, although the functions are carried out by its Exchange of Information Unit, together with the Legal and IT teams. Overall, while there is a framework in place, it relies heavily on the planned analysis of the results of a compliance form, which will be used to identify risks. However, further operational activities to verify compliance with the requirements, incorporating appropriate compliance activities, are not yet defined.
Antigua and Barbuda has not yet verified compliance with and enforced the requirements, including through the inspection of records of Reporting Financial Institutions and the application of dissuasive penalties and sanctions for non-compliance. It also appears that Antigua and Barbuda is not ready to take effective action to address circumvention of the requirements if such circumvention is detected. Furthermore, Antigua and Barbuda has not yet taken effective action to ensure self-certifications are obtained as required and to follow up on undocumented accounts.
It is noted that Antigua and Barbuda does not have a jurisdiction-specific list of Non-Reporting Financial Institutions or Excluded Accounts for ongoing monitoring.
Table 3 provides a summary of the specific activities undertaken, or that are planned to be undertaken, in relation to each of the key parts of the framework described above.
|
Activity type |
Activities undertaken |
|---|---|
|
Communication and outreach |
Antigua and Barbuda has carried out some communication and outreach activities, such as issuing an AEOI CRS compliance form, a manual and a guide for Financial Institutions, creating a dedicated email address for CRS queries and updating the Competent Authority website with various relevant materials for Financial Institutions. |
|
Verifying that Financial Institutions are reporting as required |
Antigua and Barbuda has not yet carried out verification activities to ensure that Financial Institutions are reporting as required, but has plans to do so in the near future. |
|
Verifying whether the information reported is complete and accurate |
Antigua and Barbuda has not yet conducted desk-based checks to verify whether the information being reported is complete and accurate, but has plans to do so in the near future, based on the results of the compliance form. No in-depth reviews or onsite visits have yet been conducted. |
|
Enforcement |
Following the activities mentioned above, Antigua and Barbuda has not yet imposed penalties and sanctions, but has plans to do so in the near future, whenever necessary. It is noted that the compliance form re-emphasizes the penalties that may be applied. |
Antigua and Barbuda was not able to confirm that it collects and monitors information on the proportion of Financial Accounts that are reported that include information on the Tax Identification Numbers and/or dates of birth with respect to the individuals associated with them. These data points are key to exchange partners to effectively utilise the information and are important to developing an effective compliance strategy to ensure the AEOI Standard is being effectively implemented. Antigua and Barbuda was also not able to confirm that it collects and monitors information on the number of undocumented accounts reported by its Reporting Financial Institutions. This information is crucial to implementing the requirement to follow up on undocumented accounts.
More generally, many of the exchange partners that received a significant number of records from Antigua and Barbuda indicated that they achieved a success rate when matching the information received from Antigua and Barbuda with their taxpayer database that was broadly equivalent to, or better than, what they usually achieve.
Based on these findings it was concluded that Antigua and Barbuda is not meeting expectations in ensuring that Reporting Financial Institutions correctly conduct the due diligence and reporting procedures, including by having in place the required administrative compliance framework and related procedures. More specifically, fundamental issues have been identified, including with respect to planning compliance strategies to verify and enforce the obligations of Reporting Financial Institutions, and the ability to access and analyse the data to monitor such obligations and to identify risks. Antigua and Barbuda should therefore continue its implementation process accordingly, including by addressing the recommendations made.
Recommendations:
Antigua and Barbuda should further implement and build on its plans to actively monitor the interaction between its AML and AEOI frameworks to ensure that the collection and reporting of information under the AEOI Standard is in accordance with the requirements.
Antigua and Barbuda should further implement and build on its plans to monitor the application of the provisions contained only in non-binding guidance to ensure Reporting Financial Institutions apply them effectively in practice.
Antigua and Barbuda should expand the information sources it uses to identify its population of Reporting Financial Institutions and carry out activities to ensure that they correctly apply the definitions of Reporting Financial Institution and Non-Reporting Financial Institution and report information as required, specifically including non-regulated entities that are Financial Institutions for the purposes of the AEOI Standard.
Antigua and Barbuda should further implement and build on its compliance strategy to underpin its compliance activities, informed by a risk assessment that takes into account a range of relevant information sources.
Antigua and Barbuda should put in place a clearly defined policy to ensure that, where circumvention of the AEOI Standard is identified, action is taken to address it.
Antigua and Barbuda should develop and implement effective enforcement mechanisms to address non-compliance by Reporting Financial Institutions, including through verification checks and the application of dissuasive penalties and sanctions as appropriate, and routinely apply them where non-compliance is identified.
Antigua and Barbuda should further implement and build on its procedure to monitor and verify whether Reporting Financial Institutions are obtaining valid self-certifications as required, including dedicated communication activities, with a particular focus on self-certifications obtained after the opening of a Financial Account.
Antigua and Barbuda should further implement and build on its mechanisms to identify Reporting Financial Institutions that report undocumented accounts and put in place a clearly defined policy to follow up with them to ensure that the requirements are being complied with.
Antigua and Barbuda should implement systems to monitor the reporting of Tax Identification Numbers and dates of birth by Reporting Financial Institutions to inform its compliance strategy.
SR 1.6 Jurisdictions should collaborate on compliance and enforcement. This requires jurisdictions to:
use all appropriate measures available under the jurisdiction’s domestic law to address errors or non-compliance notified to the jurisdiction by an exchange partner; and
have in place effective procedures to notify an exchange partner of errors that may have led to incomplete or incorrect information reporting or non-compliance with the due diligence or reporting procedures by a Reporting Financial Institution in the jurisdiction of the exchange partner.
Findings:
In order to collaborate on compliance and enforcement, it appears that Antigua and Barbuda implemented all of the requirements in relation to issues notified to them (i.e. under Section 4 of the MCAA or equivalent) in accordance with expectations. While no such notifications have yet been received, Antigua and Barbuda has the necessary systems and procedures to process them as required. It also appears that Antigua and Barbuda will notify its partners effectively of errors or suspected non-compliance it identifies when utilising the information received.
Based on these findings it was concluded that Antigua and Barbuda is fully meeting expectations in relation to collaborating with its exchange partners to ensure that Reporting Financial Institutions correctly conduct the due diligence and reporting procedures. Antigua and Barbuda is encouraged to continue its implementation process accordingly, to ensure its ongoing effectiveness.
Recommendations:
No recommendations made.
Rating: Partially Compliant
Antigua and Barbuda’s implementation of the AEOI Standard is partially compliant with respect to exchanging the information effectively in practice and in a timely manner. More specifically, while Antigua and Barbuda is meeting expectations with respect to sorting, preparing and validating the information (SR 2.4) and providing corrections, amendments or additions to the information (SR 2.9), there are significant issues with respect to Antigua and Barbuda correctly transmitting the information in a timely manner (SRs 2.5 – 2.8). Antigua and Barbuda should continue its implementation process to ensure its effectiveness, including by addressing the recommendations made.
SR 2.4 Jurisdictions should sort, prepare and validate the information in accordance with the CRS XML Schema and the associated requirements in the CRS XML Schema User Guide and the File Error and Correction-related validations in the Status Message User Guide (i.e. the 50000 and 80000 range).
Findings:
Feedback from Antigua and Barbuda’s exchange partners did not raise any specific concerns with respect to their ability to process the information received from Antigua and Barbuda and therefore with respect to Antigua and Barbuda’s implementation of these requirements. More generally, one of Antigua and Barbuda’s exchange partners reported rejecting more than 50% of the files received due to the technical requirements not being met. This is a low amount when compared to other jurisdictions.
Based on these findings it was concluded that, Antigua and Barbuda is fully meeting expectations in relation to sorting, preparing and validating the information. Antigua and Barbuda is encouraged to continue its implementation process accordingly, to ensure its ongoing effectiveness.
Recommendations:
No recommendations made.
SR 2.5 Jurisdictions should agree and use, with each exchange partner, transmission methods that meet appropriate minimum standards to ensure the confidentiality and integrity of the data throughout the transmission, including its encryption to a minimum secure standard.
Findings:
In order to put in place an agreed transmission method that meets appropriate minimum standards in confidentiality, integrity of the data and encryption for use with each of its exchange partners, Antigua and Barbuda linked to the CTS.
Based on these findings it was concluded that Antigua and Barbuda is fully meeting expectations in relation to agreeing and using appropriate transmission methods with each of its partners. Antigua and Barbuda is encouraged to continue to ensure the ongoing effectiveness of its implementation.
Recommendations:
No recommendations made.
SR 2.6 Jurisdictions should carry out all exchanges annually within nine months of the end of the calendar year to which the information relates.
Findings:
Feedback from Antigua and Barbuda’s exchange partners did not raise any concerns with respect to timeliness of the exchanges by Antigua and Barbuda and therefore with respect to Antigua and Barbuda’s implementation of this requirement.
Based on these findings it was concluded that Antigua and Barbuda is fully meeting expectations in relation to exchanging the information in a timely manner. Antigua and Barbuda is encouraged to continue to ensure the ongoing effectiveness of its implementation.
Recommendations:
No recommendations made.
SR 2.7 Jurisdictions should send the information in accordance with the agreed transmission methods and encryption standards.
Findings:
Feedback from Antigua and Barbuda’s exchange partners did not raise any concerns with respect to Antigua and Barbuda’s use of the agreed transmission methods and therefore with Antigua and Barbuda’s implementation of this requirement.
Based on these findings it was concluded that Antigua and Barbuda is fully meeting expectations in relation to sending the information in accordance with the agreed transmission methods and encryption standards. Antigua and Barbuda is encouraged to continue to ensure the ongoing effectiveness of its implementation.
Recommendations:
No recommendations made.
SR 2.8 Jurisdictions should have the systems in place to receive information and, once it has been received, should send a status message to the sending jurisdictions in accordance with the CRS Status Message XML Schema and the related User Guide.
Findings:
23 exchange partners highlighted delays in the sending of status messages by Antigua and Barbuda, representing 27% of its partners. This represents a very high proportion of partners. Antigua and Barbuda has still not yet sent all of the status messages due to be sent in 2021, as well as some that were due to be sent in prior years.
Based on these findings it was concluded that Antigua and Barbuda is not meeting expectations in relation to the receipt of the information. More specifically, fundamental issues have been identified, including with respect to sending status messages on receipt of files. Antigua and Barbuda should continue its implementation process to ensure its effectiveness, including by addressing the recommendation made.
Recommendations:
Antigua and Barbuda should ensure it sends status messages to all of its exchange partners in a timely manner.
SR 2.9 Jurisdictions should respond to a notification from an exchange partner as referred to in Section 4 of the Model CAA (which may include Status Messages) in accordance with the timelines set out in the Commentary to Section 4 of the Model CAA. In all other cases, jurisdictions should send corrected, amended or additional information received from a Reporting Financial Institution as soon as possible after it has been received.
Findings:
Antigua and Barbuda appears ready to respond to notifications and to provide corrected, amended or additional information in a timely manner and no such concerns were raised by Antigua and Barbuda’s exchange partners and therefore with respect to Antigua and Barbuda’s implementation of these requirements.
Based on these findings it was concluded that Antigua and Barbuda appears to be meeting expectations in relation to responding to notifications from exchange partners and the sending of corrected, amended or additional information. Antigua and Barbuda is encouraged to continue to ensure the ongoing effectiveness of its implementation.
Recommendations:
No recommendations made.
No comments made.